Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Sawyer Industries Inc. (SII) , developed standard costs for direct material and direct labour. In 2016, SII estimated the following standard costs for one of their major products, the 30-litre heavy-duty plastic container.

During July 2017, SII produced and sold 10,000 containers using 2,200 kilograms of direct materials at an average actual cost per kilogram of $24 and 1,050 direct manufacturing labour hours at an average actual wage of $14.75 per hour.
-July's direct material flexible-budget variance is

A) $2,800 unfavourable.
B) $2,200 favourable.
C) $5,000 unfavourable.
D) $2,200 unfavourable.
E) $2,800 favourable.